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New comparability plan with one owner and one NHCE. The only rate group passes for the profit sharing contribution, does that mean there is no avg benefits test required (that would include 401(k) contributions)?

Posted
New comparability plan with one owner and one NHCE. The only rate group passes for the profit sharing contribution, does that mean there is no avg benefits test required (that would include 401(k) contributions)?
Yes. That only rate group could only pass if the NHCE has an EBAR equal to or greater than that of the the owner. So it passes the 70% ratio percentage test. The ABPT should be in applicable.

John Simmons

johnsimmonslaw@gmail.com

Note to Readers: For you, I'm a stranger posting on a bulletin board. Posts here should not be given the same weight as personalized advice from a professional who knows or can learn all the facts of your situation.

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